This Prudential Standard sets out the characteristics that an instrument must have to qualify as Regulatory Capital for an authorised deposit-taking institution and the various regulatory adjustments to be made to determine total Regulatory Capital on both a Level 1 and Level 2 basis.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to an authorised deposit-taking institution’s fair value measurement. It includes Form ARF 111.0 Fair Values and associated instructions and should be read in conjunction with Prudential Standard APS 110 Capital Adequacy and Prudential Standard APS 111 Capital Adequacy: Measurement of Capital.